Revenue Administration in Sub-Saharan Africa - International Tax ...

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Key observationsConsistent with international practice, a common feature in the surveyed countries isthe establishment of a dedicated (field delivery) unit 46 to administer the tax affairs ofthe large taxpayers. Appropriate criteria have also been used to assign taxpayers tothe LTO, which is typically organized on a functional basis. In a few revenue bodies,the LTO has been elevated to a full departmental level thus creating twoaccountability centers for domestic tax administration. The respective countriesjustify this approach on account of the need to strengthen large taxpayers’administration during the early phases of tax administration reform. 47 The surveyindicates that although progress has been made in streamlining the management oflarge taxpayers, revenue bodies are still in the early stages of cascading theapplication of segmentation concepts to other segments of the taxpayer population. 48These reforms include the establishment of dedicated MTOs and small taxpayers’offices (STOs), and implementing appropriately tailored compliance programs. 4946 A special field delivery unit under the domestic taxes department.47 IMF experience shows that this distinction creates two accountability centers for domestic tax administration andmay complicate and weaken the headquarters design and monitoring function.48 Disaggregated data on the number, and revenue contribution of medium, small and micro taxpayers was either notavailable (in most countries) or was found to be unreliable.49 The IMF is assisting a number of revenue bodies to set up pilot MTO and compliance program.35
C. Office network and staffingIntroductionImplementing an appropriate mix of staff ratios can be a serious challenge—commonobservations in revenue bodies include overstaffing of the headquarters/corporateservices function, and understaffing of the essential field delivery function. Severalfactors have, over the years, influenced the allocation of revenue administration staff,including the following:• Setting up of a unified semi-autonomous revenue body with powers to hireand fire staff;• Establishment of a headquarters operational policy design and monitoringunit;• Integration of domestic tax administration on the basis of function andtaxpayer segment;• Process improvement (including increased use of risk-based processes andsystems) and computerization of revenue operations; and• Increased range of self-help taxpayer service options.This survey did not assess how these factors have influenced staff and resourceallocation in revenue bodies as limited data was available on resource allocation.Survey results (Table 9)All revenue bodies surveyed have headquarters and local tax offices but the numberof offices and their sizes in terms of staffing vary quite considerably acrosscountries.50 Some revenue bodies have unusually large numbers of field offices. Somerevenue bodies have set up regional offices to support field operations.Key observationsThe survey indicates that a number of revenue bodies have over 30% of their staffbased at the headquarters (including support functions). In addition, in some ofcountries, a relatively high number of field offices have been established, some ofwhich provide cashiering function for the collection of non-tax revenues. 5150 In Mauritius, headquarters and field offices are distinct but are physically co-located.51 It can be argued that the revenue body should not be distracted from its core business (tax and customsadministration). This notwithstanding, there may be little justification for establishing an office purely for cashieringservices that can be more efficiently outsourced to the banking sector.36
Page 1 and 2: INTERNATIONALTAXDIALOGUE2010Revenue
Page 3 and 4: Table 12: Total cost of collection
Page 5 and 6: PCCAPAYEPITPSVRAGBRRARTSASACUSARSSS
Page 7 and 8: Executive summaryRevenue administra
Page 9 and 10: Institutional arrangements for reve
Page 11 and 12: • All unified semi-autonomous rev
Page 13 and 14: B. Scope of revenue bodies’ respo
Page 15 and 16: C. Relative autonomy of revenue bod
Page 17 and 18: Survey results (Table 3)• All rev
Page 19 and 20: Key observationsRevenue administrat
Page 21 and 22: You are entitled to expect SARS:Box
Page 23 and 24: Box 4: An example of a codified set
Page 25 and 26: Table 2: Tax and non-tax revenues a
Page 27 and 28: Table 4: Decision making structures
Page 29 and 30: The organization of revenue bodiesC
Page 31 and 32: The ‘taxpayer segment’ model: A
Page 33 and 34: Key observationsSurvey results indi
Page 35: Box 6: The common characteristics o
Page 39 and 40: Table 7: Selected features of the o
Page 41 and 42: Table 9: Number of staff and distri
Page 43 and 44: A. Strategic planning and managemen
Page 45 and 46: Key observationsThe corporate plann
Page 47 and 48: Table 10: Selected management pract
Page 49 and 50: A. An overview of funding mechanism
Page 51 and 52: B. Revenue administration expenditu
Page 53 and 54: Table 13: Share of total wage bill
Page 55 and 56: Revenue performance 76Chapter VKey
Page 57 and 58: Table 15: Revenue collection data f
Page 59 and 60: Domestic tax return filing, assessm
Page 61 and 62: A. Taxpayer registration and design
Page 63 and 64: VAT• All the surveyed countries h
Page 65 and 66: C. Taxation of small and micro-busi
Page 67 and 68: D. Use of modern electronic applica
Page 69 and 70: Table 18: PIT filing, assessment an
Page 71 and 72: CountryHow is the final annual PIT
Page 73 and 74: Table 20: VAT filing, assessment an
Page 75 and 76: CountryTable 21: Taxation of small
Page 77 and 78: CountryBasis used todeterminetaxMal
Page 79 and 80: Use of electronic application in ta
Page 81 and 82: Legal and administrative powers of
Page 83 and 84: functions. These powers are also co
Page 85 and 86: Table 26: Information gathering pow
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CountryTable 28: Interest and admin
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CountryTable 29: Interest and admin
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CountrySouth AfricaTanzaniaUgandaZa
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CountryMalawiMauritiusRwandaSierraL
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AnnexesAnnex 1: Organization struct
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KRABoard of DirectorsCommissionerGe
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ZRABoard of DirectorsCommissionerGe
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ERCADirector GeneralAdvisory BoardE
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MauRABoard ofDirectorsInternal Audi
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Clarify SARS’operatingmodel,strea
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Enhancethe URAcorporateimageLevel o
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KRAMissionVisionValuesTo promote co
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ZRAMissionVisionValuesTo maximize a
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MauRAMissionVisionValuesTo continua
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GRAMissionVisionValuesTo supervise
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Source: ECRA• Cross cutting issue
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MalawiType of taxRevenue collected
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GhanaTax categoryRevenue collection
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